§6305 Collection of certain liability

Summary

When Health and Human Services certifies that a person owes money under the Social Security Act, the Treasury must assess and collect that amount using the same powers it uses to collect taxes that need quick action. No interest or penalties are added. Some normal protections against seizures do not apply, but money already being taken from a paycheck for court-ordered child support for minor children cannot be seized. If it is the first time collecting for a specific support order, collection must wait 60 days after the taxpayer gets the required notice. The government also cannot charge an extra fee when it later adjusts a certified amount for the same person. Federal courts cannot stop or review these assessments or collections, and the Treasury cannot reopen them. A person can still bring a case in a state court or before a state agency against the State to challenge the amount or try to recover money.